Part II. ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
- § 71 - Repealed.
- § 72 - Annuities; certain proceeds of endowment and life insurance contracts
- § 73 - Services of child
- § 74 - Prizes and awards
- § 75 - Dealers in tax-exempt securities
- § 76 - Repealed.
- § 77 - Commodity credit loans
- § 78 - Gross up for deemed paid foreign tax credit
- § 79 - Group-term life insurance purchased for employees
- § 80 - Restoration of value of certain securities
- § 81 - Repealed.
- § 82 - Reimbursement of moving expenses
- § 83 - Property transferred in connection with performance of services
- § 84 - Transfer of appreciated property to political organizations
- § 85 - Unemployment compensation
- § 86 - Social security and tier 1 railroad retirement benefits
- § 87 - Alcohol and biodiesel fuels credits
- § 88 - Certain amounts with respect to nuclear decommissioning costs
- § 89 - Repealed.
- § 90 - Illegal Federal irrigation subsidies
- § 91 - Certain foreign branch losses transferred to specified 10-percent owned foreign corporations